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 Balance Sheet  
United Spirits Ltd.
 
BSE Code 532432
ISIN Demat INE854D01024
Book Value 110.65
NSE Code UNITDSPR
Dividend Yield % 0.83
Market Cap 1053022.20
P/E 63.67
EPS 22.74
Face Value 2  
Type
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital1450.00  1450.00  1450.00  1453.00  1453.00  
    Equity - Authorised5650.00  5650.00  5650.00  5480.00  5480.00  
    Equity - Issued1450.00  1450.00  1450.00  1453.00  1453.00  
    Equity Paid Up1450.00  1450.00  1450.00  1453.00  1453.00  
    Equity Shares Forfeited0.00  0.00  0.00  0.00  0.00  
    Adjustments to Equity0.00  0.00  0.00  0.00  0.00  
    Preference Capital Paid Up0.00  0.00  0.00  0.00  0.00  
    Face Value2.00  2.00  2.00  2.00  2.00  
Share Warrants & Outstandings10.00  10.00  10.00  -2.00  69.00  
Total Reserves79580.00  69750.00  58550.00  48086.00  39676.00  
    Securities Premium45680.00  45680.00  45680.00  45682.00  45682.00  
    Capital Reserves5680.00  5680.00  5680.00  5675.00  5675.00  
    Profit & Loss Account Balance17950.00  8140.00  -3070.00  -13544.00  -21954.00  
    General Reserves10410.00  10410.00  10410.00  10408.00  10408.00  
    Other Reserves-140.00  -160.00  -150.00  -135.00  -135.00  
Reserve excluding Revaluation Reserve79580.00  69750.00  58550.00  48086.00  39676.00  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds81040.00  71210.00  60010.00  49537.00  41198.00  
Minority Interest0.00  0.00  0.00  -789.00  -609.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans0.00  0.00  0.00  0.00  0.00  
    Non Convertible Debentures0.00  0.00  0.00  0.00  0.00  
    Converible Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Packing Credit - Bank0.00  0.00  0.00  0.00  0.00  
    Inter Corporate & Security Deposit0.00  0.00  0.00  0.00  0.00  
    Term Loans - Banks0.00  0.00  0.00  0.00  0.00  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured0.00  0.00  0.00  0.00  0.00  
Unsecured Loans0.00  0.00  0.00  9.00  22.00  
    Fixed Deposits - Public0.00  0.00  0.00  0.00  0.00  
    Loans and advances from subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter Corporate Deposits (Unsecured)0.00  0.00  0.00  0.00  0.00  
    Foreign Currency Convertible Notes0.00  0.00  0.00  0.00  0.00  
    Long Term Loan in Foreign Currency0.00  0.00  0.00  0.00  0.00  
    Loans - Banks0.00  0.00  0.00  0.00  0.00  
    Loans - Govt.0.00  0.00  0.00  0.00  0.00  
    Loans - Others0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loan0.00  0.00  0.00  9.00  22.00  
Deferred Tax Assets / Liabilities-830.00  -1040.00  -1120.00  -995.00  -1450.00  
    Deferred Tax Assets3060.00  2520.00  2280.00  2071.00  2855.00  
    Deferred Tax Liability2230.00  1480.00  1160.00  1076.00  1405.00  
Other Long Term Liabilities3340.00  1370.00  800.00  1341.00  1025.00  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions5600.00  4470.00  120.00  149.00  96.00  
Total Non-Current Liabilities8110.00  4800.00  -200.00  504.00  -307.00  
Current Liabilities0  0  0  0  0  
Trade Payables22390.00  19540.00  17830.00  15821.00  14172.00  
    Sundry Creditors22390.00  19540.00  17830.00  15821.00  14172.00  
    Acceptances0.00  0.00  0.00  0.00  0.00  
    Due to Subsidiaries- Trade Payables0.00  0.00  0.00  0.00  0.00  
Other Current Liabilities17280.00  12240.00  11840.00  11525.00  11497.00  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers1320.00  390.00  880.00  422.00  618.00  
    Interest Accrued But Not Due0.00  0.00  0.00  0.00  4.00  
    Share Application Money0.00  0.00  0.00  0.00  0.00  
    Current maturity of Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Current maturity - Others0.00  0.00  0.00  0.00  0.00  
    Other Liabilities15960.00  11850.00  10960.00  11103.00  10875.00  
Short Term Borrowings0.00  250.00  0.00  3392.00  8745.00  
    Secured ST Loans repayable on Demands0.00  0.00  0.00  0.00  0.00  
    Working Capital Loans- Sec0.00  0.00  0.00  0.00  0.00  
    Buyers Credits - Unsec0.00  0.00  0.00  0.00  0.00  
    Commercial Borrowings- Unsec0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loans0.00  250.00  0.00  3392.00  8745.00  
Short Term Provisions8660.00  8380.00  6560.00  7645.00  19234.00  
    Proposed Equity Dividend0.00  0.00  0.00  0.00  0.00  
    Provision for Corporate Dividend Tax0.00  0.00  0.00  0.00  0.00  
    Provision for Tax8180.00  7760.00  5950.00  6772.00  17878.00  
    Provision for post retirement benefits0.00  0.00  60.00  80.00  368.00  
    Preference Dividend0.00  0.00  0.00  0.00  0.00  
    Other Provisions480.00  620.00  550.00  793.00  988.00  
Total Current Liabilities48330.00  40410.00  36230.00  38383.00  53648.00  
Total Liabilities137480.00  116420.00  96040.00  87635.00  93930.00  
ASSETS0  0  0  0  0  
Gross Block31630.00  28670.00  29150.00  29966.00  31014.00  
Less: Accumulated Depreciation15260.00  14260.00  14060.00  11078.00  12158.00  
Less: Impairment of Assets0.00  200.00  0.00  340.00  0.00  
Net Block16370.00  14210.00  15090.00  18548.00  18856.00  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress720.00  370.00  670.00  877.00  883.00  
Non Current Investments500.00  460.00  300.00  0.00  0.00  
Long Term Investment500.00  460.00  300.00  0.00  0.00  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted500.00  460.00  300.00  0.00  206.00  
Long Term Loans & Advances22040.00  23510.00  15500.00  14751.00  12989.00  
Other Non Current Assets3970.00  1330.00  1730.00  1745.00  2742.00  
Total Non-Current Assets44350.00  41270.00  33700.00  36001.00  35629.00  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments8730.00  5990.00  2560.00  2221.00  0.00  
    Quoted8730.00  5990.00  2560.00  2221.00  0.00  
    Unquoted0.00  0.00  0.00  0.00  0.00  
Inventories23050.00  20630.00  22300.00  21567.00  20519.00  
    Raw Materials5650.00  3900.00  3980.00  2931.00  3268.00  
    Work-in Progress5340.00  6360.00  6020.00  5995.00  6289.00  
    Finished Goods6190.00  4440.00  5230.00  7129.00  6919.00  
    Packing Materials1630.00  1640.00  2190.00  2215.00  1807.00  
    Stores  and Spare150.00  170.00  150.00  161.00  123.00  
    Other Inventory4090.00  4120.00  4730.00  3136.00  2113.00  
Sundry Debtors34100.00  30560.00  24340.00  23736.00  21872.00  
    Debtors more than Six months9400.00  1050.00  970.00  742.00  1609.00  
    Debtors Others26520.00  31240.00  24580.00  24182.00  21756.00  
Cash and Bank20300.00  12690.00  8830.00  603.00  839.00  
    Cash in hand0.00  0.00  0.00  0.00  0.00  
    Balances at Bank20300.00  12600.00  8720.00  541.00  728.00  
    Other cash and bank balances0.00  90.00  110.00  62.00  111.00  
Other Current Assets3790.00  1690.00  1730.00  1791.00  3578.00  
    Interest accrued on Investments0.00  0.00  0.00  0.00  0.00  
    Interest accrued on Debentures0.00  0.00  0.00  0.00  0.00  
    Deposits with Government0.00  0.00  0.00  0.00  0.00  
    Interest accrued and or due on loans0.00  0.00  0.00  0.00  0.00  
    Prepaid Expenses1380.00  1450.00  1130.00  1132.00  1392.00  
    Other current_assets2410.00  240.00  600.00  659.00  2186.00  
Short Term Loans and Advances3160.00  3590.00  2580.00  1716.00  11493.00  
    Advances recoverable in cash or in kind790.00  760.00  570.00  449.00  536.00  
    Advance income tax and TDS1110.00  1380.00  0.00  0.00  10271.00  
    Amounts due from directors0.00  0.00  0.00  0.00  0.00  
    Due From Subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter corporate deposits0.00  0.00  0.00  0.00  0.00  
    Corporate Deposits0.00  0.00  0.00  0.00  0.00  
    Other Loans & Advances1260.00  1450.00  2010.00  1267.00  686.00  
Total Current Assets93130.00  75150.00  62340.00  51634.00  58301.00  
Net Current Assets (Including Current Investments)44800.00  34740.00  26110.00  13251.00  4653.00  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets137480.00  116420.00  96040.00  87635.00  93930.00  
Contingent Liabilities7720.00  9460.00  9550.00  14417.00  13764.00  
Total Debt0.00  250.00  10.00  3417.00  8790.00  
Book Value111.77  98.21  82.76  68.19  56.61  
Adjusted Book Value111.77  98.21  82.76  68.19  56.61  
 
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